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Reopening of assessment - mere accounting entry or even if there was some defect in indicating such amount in the accounts presented by the assessee as long as income chargeable to tax had not escaped assessment reopening of the assessment would not be permissible - HC

Income Tax - Reopening of assessment - mere accounting entry or even if there was some defect in indicating such amount in the accounts presented by the assessee, as long as income chargeable to tax h .....

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